In this paper,we investigate the spontaneously generated coherence(SGC) effects on the fluorescence fields intensity-intensity correlation in a resonant driven four-level Y-type atomic system.By using a strong control...In this paper,we investigate the spontaneously generated coherence(SGC) effects on the fluorescence fields intensity-intensity correlation in a resonant driven four-level Y-type atomic system.By using a strong control field, in the absense of SGC effects,strong correlation and anticorrelation fluorescence photons can be produced from two ladder transitions in this system respectively.However,in the presence of SGC effects,the fluorescence fields correlation properties are reversed for the two transitions.The above phenomena can be traced to the quantum destructive or constructive interference in terms of dressed states.展开更多
Prior studies commonly use an auditor's market share in an industry as a proxy for auditor industry expertise and find that audit quality is positively related to an audit partner's within-industry market share in a...Prior studies commonly use an auditor's market share in an industry as a proxy for auditor industry expertise and find that audit quality is positively related to an audit partner's within-industry market share in a voluntary audit partner rotation regime where the length of the client-partner relationship is not limited. Mandatory audit partner rotation, however, limits the length of the client-partner relationship and can artificially increase or decrease the market shares of incoming and departing partners, thus making the audit partner's within-industry market share an unreliable proxy for auditor industry expertise. Using a sample of banks in Taiwan, we find that audit quality is positively related to an audit partner's within-industry market share in the voluntary audit partner rotation regime. However, such a positive relation disappears in the mandatory audit partner rotation regime. Thus, we conclude that mandatory audit partner rotation decouples the link between an audit partner's within-industry market share and auditor industry expertise and caution researchers against using an audit partner's within-industry market share as a proxy for auditor industry expertise in a mandatory audit partner rotation regime.展开更多
基金Supported by the National Natural Science Foundation of China under Grant No.11104163
文摘In this paper,we investigate the spontaneously generated coherence(SGC) effects on the fluorescence fields intensity-intensity correlation in a resonant driven four-level Y-type atomic system.By using a strong control field, in the absense of SGC effects,strong correlation and anticorrelation fluorescence photons can be produced from two ladder transitions in this system respectively.However,in the presence of SGC effects,the fluorescence fields correlation properties are reversed for the two transitions.The above phenomena can be traced to the quantum destructive or constructive interference in terms of dressed states.
文摘Prior studies commonly use an auditor's market share in an industry as a proxy for auditor industry expertise and find that audit quality is positively related to an audit partner's within-industry market share in a voluntary audit partner rotation regime where the length of the client-partner relationship is not limited. Mandatory audit partner rotation, however, limits the length of the client-partner relationship and can artificially increase or decrease the market shares of incoming and departing partners, thus making the audit partner's within-industry market share an unreliable proxy for auditor industry expertise. Using a sample of banks in Taiwan, we find that audit quality is positively related to an audit partner's within-industry market share in the voluntary audit partner rotation regime. However, such a positive relation disappears in the mandatory audit partner rotation regime. Thus, we conclude that mandatory audit partner rotation decouples the link between an audit partner's within-industry market share and auditor industry expertise and caution researchers against using an audit partner's within-industry market share as a proxy for auditor industry expertise in a mandatory audit partner rotation regime.